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(A) Total factory Cost Add Opening Work in process inventory Less Closing Work in process inventory
(B) Total factory Cost Less Opening Work in process inventory Add Closing Work in process inventory
(C) Total factory Cost Less Opening Work in process inventory Less Closing Work in process inventory
(D) Total factory Cost Add Opening Work in process inventory Add Closing Work in process inventory

(A) They are used to control overhead costs
(B) They are based on actual data for each period
(C) They are predetermined in advance for each period
(D) None of the given

(A) Workers appointed against the vacancy caused due to discharge or quitting of the organization
(B)Workers appointed in replacement of existing employees
(C) Workers employed under the expansion schemes of the company
(D) The total change in the composition of labor force

(A) Production is greater than defined capacity
(B) Actual overhead costs are less than budgeted overhead
(C) Budgeted capacity is less than normal capacity
(D) Actual overhead incurred is less than applied Overhead

(A) 100 days
(B) 73 days
(C) 50 days
(D) 10 days

(A) Decision making
(B) Revenue generation
(C) Cost incurrence
(D) Investment